This publication is a practical self-taught for accountants, with the help of which they will learn to predetermine the results of business events and clearly see the final goal, will understand the essence of operations arising in the processes of advance payment, turnover, turnover of funds, profit generation and its use. The peculiarity of the book is that all chapters are built according to one algorithm: first, the methodology for accounting for a specific object is covered, and then the analysis schemes are presented, on the basis of the results of which options for management decisions are proposed. Test questions, tasks and tests given at the end of each chapter will help to consolidate the studied material, as well as prepare for the upcoming certification. The publication will provide invaluable assistance to novice and experienced accountants, auditors, employees of tax and financial services, students, graduate students and teachers of economic universities and colleges, as well as heads of organizations.